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Glossary entry · The silent subtractors

IRPF

Definition

The Impuesto sobre la Renta de las Personas Físicas, Spain's main personal income tax. It has a national base plus a regional add-on (which varies by autonomous community), applied progressively across several brackets after deductions like the personal minimum (mínimo personal).

Example

A worker in Madrid and a worker in Catalonia with the same gross may end up with slightly different net pay because the regional IRPF rates differ.